Age 19 Before April 1, 2017? File a Tax Return to Get GST/HST Credit

The GST/HST Credit is a federal refundable credit payable to those 19 years of age and up. The next payment will be made on April 20 to eligible taxpayers who have filed a 2014 tax return.

Taxpayers who are age 19 or over on April 1, 2016, are eligible, so to claim the credit, those who just turned 19 this year must make sure that they filed a return for the 2014 tax year even if they had zero income for that year. The quarterly payment for individuals is $69 ($276 for the entire 2015-2016 benefit year).

Source: EverGreen Explanatory Notes ©2016 Knowledge Bureau

The GST/HST credit is based on Family Net Income (excluding the income from the UCCB and RDSP). That is, if the applicant is living with a spouse (including a common-law partner), the net income for both spouses must be added together.

For a single-parent family, the single supplement is also added. The credits are then reduced by:

• 2% of net income over $8,948 if the taxpayer is single with no dependants, plus
• 5% of net family income over $35,926.

Newcomers to Canada may also apply for the GST/HST Credit if they are residents of Canada in the month before and at the beginning of the month in which a payment is made and all other criteria are met.

The 2016-2017 benefit year begins July 1, 2016, with the first payment being made July 20, 2016.  The credit is based on income reported on the 2015 tax return. To be eligible for a payment, the taxpayer must be age 19 or older (or a parent) on the first day of the quarter. This means anyone who will be 19 by April 1, 2017, should file a 2015 return to receive the payments they will qualify for following their 19th birthday.

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